Stock Information and Reporting

Our goal is to list the Viva Valentia DMCC company on the Nasdaq Dubai through an IPO (Initial Public Offering) in order to raise international capital and offer investors a transparent and stable investment opportunity.

Reporting Obligations for Companies Listed on Nasdaq Dubai

Nasdaq Dubai follows internationally recognized financial reporting standards aimed at maintaining investor trust and ensuring transparency in companies. Listed companies have several regulatory and financial reporting obligations that must comply with the Dubai Financial Services Authority (DFSA) and International Financial Reporting Standards (IFRS) requirements.

Key Reporting Obligations

Quarterly Reports

• At the end of each quarter (Q1, Q2, Q3, Q4), abbreviated financial reports must be published.
• Includes the balance sheet, profit and loss statement, cash flow statement, and management overview.
• Quarterly reports must be submitted within 45 days after the end of the quarter.

Annual Report

• Prepared in accordance with IFRS (International Financial Reporting Standards).
• Includes the full financial statement, risk analysis, management report, and audited financial results.
• Submitted within 120 days after the end of the fiscal year.

Half-Yearly Report

• Includes unaudited financial statements and an operational overview.
• Submitted within 60 days after the end of the half-year.

Stock Announcements and Ad Hoc Reports
Companies are required to disclose any significant events that may affect stock prices and investor decisions, such as:

• Discovery of new minerals or increase in production volumes
• Signing of major contracts or partnership agreements
• Capital raising or expansion plans
• Management changes or strategic decisions
• Regulatory changes or legal disputes

Investor Financial Communication

• Regular press releases, investor meetings, and earnings presentations.
• Responding to investor inquiries and organizing regular conference calls about results.

Reporting Practices for Companies Listed on Nasdaq Dubai

1. Financial Reporting Standards
   • All companies listed on the Nasdaq Dubai must follow IFRS (International Financial Reporting Standards).
   • IFRS ensures globally comparable and reliable financial reports that increase investor confidence.
2. Audited Reports and Transparency
   • Annual reports must be audited by an independent auditor, ensuring the reliability of data.
   • Nasdaq Dubai requires full transparency and accuracy in financial statements to avoid fraud and misguiding investors.
3. ESG and Sustainability Reporting
   • Nasdaq Dubai directs companies to ESG (Environmental, Social, and Governance) reporting, meaning consideration of environmental and social factors.
   • As a mining company, we must report on environmental impacts, resource usage, and social responsibility.
4. Investor Notification and Transparency Requirements
   • Nasdaq Dubai requires regular investor meetings and financial result presentations to ensure shareholder and investor awareness.
   • Disclosed information must be fully accessible and equally shared with all investors to avoid insider trading.

What Does IPO Mean for the Company and Investors?

For the Company

• Raising Capital – IPO enables the company to raise significant funds for growth and financing new projects.
• Increase in Company Value – Listing on the stock exchange enhances the company’s reputation and brand value.
• Liquidity – Company shares become freely tradable, allowing early investors and founders to sell their stakes.

For Investors

• Initial IPO Price – IPO shares are typically offered at a lower price compared to the secondary market, offering the potential for quick profit.
• Dividend Potential – When the company starts making profits, investors may receive dividends.
• Capital Gains Opportunity – As the company grows, the share price increases, providing opportunities for long-term profits.

Summary
Listing on the Nasdaq Dubai stock exchange means greater international credibility for our company, the opportunity to attract capital, and investor protection through transparent reporting.

By following IFRS standards, investor notification requirements, and transparency rules, we ensure that our mining company is a solid and reliable investment opportunity for both local and global investors.